2021-12-31-accounts

Trustees		KMalleson
		SWood
		TBlanch
		ALacey
		AGoraya
		H Higginson			(Appointed 24Apdl 2021)
		VBrett			(Appointed 4April 2022)
Secretary		K Malleson
Charity number		900339
Company	number	02459323
Principal address		Gaia House
		West Ogwell
		Newton Abbot
		Devon
		TQ126EW
Registered	oflice	Gaia House
		West Ogwell
		Newton Abbot
		Devon
		TQ126EW
Auditor		Rupp & Fraser
		Chartered Accountants			and Statutory Auditor
		7St Paul's	Road
		Newton Abbot
		Devon
		TQ12 2HP
Bankers		HSBC Newton		Abbot
		42 Courtenay		Street
		Newton Abbot
		Devon
		TQ122EB
Solicitors		Tozera
		Broadwalk	House
		Southernhay	West
		Exeter
		Devon
		EX11UA

		Page
Trustees' report		1-9
Statement of trustees'	responsibilities
Independent auditor's	report	11-13
Statement offinancial	activities	14
Balance sheet		15-16
Statement ofcash fiows		17
Notes to the financial	statements	18-31

				Unrestricted	Restdicted	Total Unrestricted	Total Unrestricted	Restricted	Total
				funds	funds		funds	funds
		Notes		2021 5	2021 5		2020f	2020 8	2020 8
In wm		n	fr
Donations and legacies			3	231,724	46,514	278,238	407,676	48,355	456,031
Charitable activities			4	297,828	330	298,158	167,816	665	168,481
Investments			5	5,134		5,134	6,043		6,043
Other income			6				3,097	19,882	22,979
Total income				534,686	46,844	581,530	584,632	68,902	653,534
~~nit irgLLrt;
Charitable activities			7	566,268	15,763	582,031	542,346	15	542,361
Other			12	(3)		(3)	134		134
Total expenditure				566,265	15,763	582,028	542,480	15	542,495
Net gains/(losses) investments	on		13	24,683		24,683	(9,769)		(9,769)
Net (outgoing)/incoming resources before transfers				(6,896)	31,081	24,185	32,383	68,887	101,270
Gross transfers
between funds				94,946	(94,946)
Net movement in	funds			88,050	(63,865)	24,185	32,383	68,887	101,270
Fund balances at 1 January 2021				1,031,983	280,410	1,312,393	999,600	211,523	1,211,123
Fund balances at	31
December 2021				1,120,033	216,545	1,336,578	1,031,983	280,410	1,312,393

			2021		2020
		Notes	6		6
Fixed assets
Tangible assets Investments		14 15		792,864 206,540		503,748 177,598
				999,404		681,346
Current assets
Debtors		17	40,748		66,777
Cash at bank and in	hand		435,424		627,785
			476,172		694,562
Creditors: amounts one year	falling due within	19	(129,831)		(54,550)
Net current assets				346,341		640,012
Total assets less current liabilities				1,345,745		1,321,358
Creditors: amounts more than one year	falling due after	20		(9,167)		(8,965)
Net assets				1,336,578		1,312,393
Income funds
Restricted funds		21		216,545		280,410
Unrestricted funds		22	1,120,033		1,031,983
				1,120,033		1,031,983
				1,336,578		1,312,393

					2021		2020
				Notes	8		8
Cash flows from operating		activities
Cash generated from/(absorbed operations			by)	27		115,047		(69,333)
Investing	activities
Purchase	oftangible fixed assets				(308,485)		(101,654)
Proceeds assets	on disposal oftangible		fixed				5,565
Purchase	of investments				(188,404)		(3,198)
Proceeds	on disposal of investments				184,145
Investment	income received				5,134		6,043
Net cash	used In investing	activities				(307,610)		(93,244)
Financing	activities
Proceeds	from boriowings						8,965
Repayment	of borrowings				202
Net cash activities	generated from financing					202		8,965
Net decrease In cash and		cash	equivalents			(192,361)		(153,612)
Cash and	cash equivalents	at beginning		ofyear		627,785		781,397
Cash and	cash equivalents	at end of		year		435,424		627,785

			Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				general			general
				2021 8	2021f	2021 8	2020 6	2020 2	2020 8
Donations	and gifts			197,514	46,514	244,028	326,852	48,355	375,207
Government receivable		grants		34,210		34,210	80,824		80,824
				231,724	46,514	278,238	407,676	48,355	456,031
Charitable	activities
								2021	2020
								8	6
Retreat income - personal			and	online				144,326	99,058
Retreat income - groups								152,151	67,639
Booksales								29	12
Dharma talks								151	91
Administration		fee income						1,104	1,225
Miscellaneous		income						397	456
								298,158	168,481
Analysis by fund
Unrestricted	funds - general							297,828	167,816
Restricted	funds							330	665
								298,158	168,481

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2021	2020
		6	2
Income	from listed investments	4,260	3,198
Interest	receivable	874	2,645
		5,134	6,043

Other income
		Total	Unrestricted	Restricted	Total
			funds	funds
			general
		2021 6	2020 2	2020 2	2020f
Net gain on disposal oftangible Refund offinancial assistance	fixed assets bursaries		3,097	19,882	3,097 19,862
			3,097	19,882	22,979

					2021	2020
					6	6
	Staff costs				378,131	345,154
	Rates, water, insurance			8 light and heat	41,893	44,839
	Food cosh				30,361	23,789
	Kitchen costs				2,694	2,341
	Household costs				9,371	8,379
	Garden costs				3,141	3,400
	General maintenance		costs		22,155	26,960
	Direct and offsite	retreat		costs	510	334
	Coordinator costs				5,358	1,671
	Teacher costs				3,843	6,257
	IT8 oflice costs				12,856	7,784
	Travel and vehicle costs				3,052	6,351
	Publidty, newsletter		and	communications	6,499	4,166
	Book &library costs				203	114
	Other charitable	expenditure			640	13,148
					520,707	494,687
	Grant funding of	activities (see note 8)			15,763
	Share ofsupport	costs (see note 9)			34,843	41,843
	Share ofgovernance		costs (see note 9)		10,718	5,831
					582,031	542,361
	Analysis by fund
	Unrestricted funds -		general		566,268	542,346
	Restricted funds				15,763	15
					582,031	542,361
8	Grants payable
						2020
					2021
					6
	Grants to institutions:
	Grants to individuals				15,763
					15,763

Support	costs
		Support	Governance	2021	Support	Governance	2020
		costs 6	cosbl 6	8	costs 5	costs 5	f
Depreciation		19,372		19,372	25,417		25,417
Legal and fees	professional	450		450	637		637
Telephone		3,751		3,751	3,227		3,227
Trustee insurance		437		437	500		500
Bank and	credit card
charges		10,833		10,833	12,062		12,062
Governance books etc			659	659		551	551
Accountancy fees			1,530	1,530		480	480
Audit fees			8,180	8,180		4,800	4,800
Cost oftrustees'
meetings			349	349
		34,843	10,718	45,561	41,843	5,831	47,674
Analysed	between
Charitable	activities	34,843	10,718	45,561	41,843	5,831	47,674

The average monthly	number ofemployees during the year was	:
		2021	2020
		Number	Number
Director
Administrator
Finance
IT&Communication
Building
Btafisupportteacher
Project development
Retreat operations
Coordinators
Total			24
Employment costs		2021 2	2020 2
Wages and salaries Other pension costs		361,143 16,776	325,169 11,018
		377,919	336,187

Other
	Unrestricted	Unrestricted
	funds	funds
	general	general
	2021	2020
Net loss on disposal oftangible fixed assets	(3)
Financing costs	(3)	134 134

13	Net gains/(losses) on	investments
					Unrestricted	Unrestricted
					funds	funds
					general	general
					2021	2020
					6
	Revaluation ofinvestmsnts				18,137	(9,769)
	Gain/(loss) on sale ofinvestments				6,546
					24,683	(9,769)
14	Tangible fixed assets
			Freehold land	Plant and Motor vehicles		Total
			and buadlnge	equipment
			6	6
	Cost
	At 1 January 2021 Additions		511,657 297,743	245,783 10,742	10,015	767,455 308,485
	Disposals			240		240
	Transfer		(1,901)	1,901
	At 31 December 2021		807,499	258,666	10,015	1,076,180
	Depreciation and impairment At 1 January 2021 Depreciation charged in the year Eliminated In respect ofdisposals		85,369 4,862 3	168,663 14,168 236	9,673 342	263,705 19,372 239
	At 31 December 2021		90,234	183,067	10,015	283,316
	Canying amount At 31 December 2021		717,265	75,599		792,864
	At 31 December 2020		424,002	79,407	339	503,748

15	Fixed asset investments	Fixed asset investments
					Listed
					investments
					6
	Cost orvaluation
	At 1 January 2021 Additions				177,598 188,404
	Valuation changes Disposals				24,683 (184,145)
	At 31December 2021				206,540
	Canying amount At 31 December 2021				206,540
	At 31December 2020				177,598
16	Financial Instruments			2021	2020
				2	6
	Carrying amount offinancial assets Instruments measured at fair value through		profit or loss	206,540	177,598
17	Debtors
				2021	2020
	Amounts falling due within one year:			6	8
	Other debtors			18,573	27,923
	Prepayments and accrued income			22,175	38,854
				40,748	66,777
18	Loans and overdrafts
				2021	2020
				6	6
	Otherloans			9,167	8,965
	Payable aRer one year			9,167	8,965

Creditors: amounts falling due within one year
	2021	2020
	6	6
Other taxation and social security	6,204	4,646
Payments received on account Trade creditors	60,285 25,453	6,859 13,854
Other creditors	16,555	18,100
Accruals and deferred income	21,334	11,091
	129,831	54,550

20	Creditors: amounts	falling due after more than one year
			2021	2020
			6	6
	Borrowing s		9,167	8,965

						Movement	Movement	Movement	in funds	in funds	in funds	in funds
					Balance at 1January2021	Incoming resources	Resources expended						Transfers Balance at 31December 2S21
						f				8				6		6
Green environment		development			4,700								(4,700)
Save water project					17,503	1,020										18,523
Finance assistance		and bursaries fund			44,700	27,207		(15,763)								56,144
Building appeal					96,976								(44,637)			52,339
Garage Development			Fund		84,289											84,289
Shower Development			Fund		32,242	13,367							(45,609)
Hermera grant						5,250										5,250
					280,410	46,844		(15,763)					(94,946)			216,545
Transfers from the	restricted			funds during the year represent funds expended						on		Tangible Fixed Assets.
The restricted funds		in question were raised for the purpose ofacquisition							ofan			asset, and		transfer		to the
unrestricted fund was			completed when		the asset was	brought into use.
As the funds were raised for the purposes of acquiring the asset and charity to hold the asset for a specific purpose, the trustees feel that the acquisition in accordance with Charities SORP:2.12.									there asset		is no requirement became unrestricted					for the upon
Unrestricted funds
The income funds of		the charity include			the following designated funds			which have					been set aside		out of
unrestricted funds by		the trustees for specific purposes:
						Movement in funds
				Balance at	Incoming	Resources	Transfers				Revaluaaons,				Balance al
				1January 2S21	resources	expended							gains and losses	31 December 2321
				6									6			8
General fund				774,308	534,686	(565,625)		94,946					24,683			862,998
Building restoration development fund	and			30,619												30,619
Strategic development fund				202,457		(640)										201,817
Building cyclical maintenance fund				24,599												24,599
				1,031,983	534,686	(566,265)		94,946					24,683		1,120,033

23	Analysis ofnet assets	between funds
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2021	2021	2021	2020	2020	2020
		8	6	8		6
	Fund balances at 31
	December 2021 are
	represented by: Tangible assets Investments	792,864 206,540		792,864 206,540	503,748 177,598		503,748 177,598
	Cunsnt assets/ (liabilities) Long term liabilities	129,796 (9,167)	216,545	346,341 (9,167)	359,602 (8,965)	280,410	640,012 (8,965)
		1,120,033	216,545	1,336,578	1,031,983	280,410	1,312,393

27	Cash generated from operations	Cash generated from operations					2021f	2020 8
	Surplus for the year						24,185	101,269
	Adjustments for:
	Investment income recognised	in statement		offinancial	activities		(5,134)	(6,043)
	Gain on disposal oftangible fixed assets						(3)	(3,097)
	Gain on disposal ofinvestments						(6,546)
	Fair value gains and losses on	investments					(18,137)	9,769
	Depreciation and impairment oftangible fixed assets						19,372	25,417
	Movements in working capital:
	Decrease/(increase) in debtors						26,029	(38,786)
	Increase/(decrease) in creditors						75,281	(157,862)
	Cash generated from/(absorbed		by) operations				115,047	(69,333)
28	Analysis ofchanges In net funds
						At 1January	Cash flows	At 31December
						2S21		2021
						8	8	f
	Cash at bank and in hand					627,785	(192,361)	435,424
	Loans falling due after more than one year					(8,965)	(202)	(9,167)
						618,620	(192,563)	426,257